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GUIDANCE FOR AUDITORS OF SMALLER PUBLIC COMPANIES

by unknown authors , 2009
"... This publication presents the views of the staff of the Public Company Accounting Oversight Board on how auditors can apply certain provisions of Auditing Standard No. 5 to audits of internal control over financial reporting of smaller, less complex public companies. The statements contained in this ..."
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This publication presents the views of the staff of the Public Company Accounting Oversight Board on how auditors can apply certain provisions of Auditing Standard No. 5 to audits of internal control over financial reporting of smaller, less complex public companies. The statements contained

GUIDANCE FOR AUDITORS OF SMALLER PUBLIC COMPANIES

by unknown authors , 2009
"... This publication presents the views of the staff of the Public Company Accounting Oversight Board on how auditors can apply certain provisions of Auditing Standard No. 5 to audits of internal control over financial reporting of smaller, less complex public companies. The statements contained in this ..."
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This publication presents the views of the staff of the Public Company Accounting Oversight Board on how auditors can apply certain provisions of Auditing Standard No. 5 to audits of internal control over financial reporting of smaller, less complex public companies. The statements contained

Law and finance

by Rafael La Porta, Florencio Lopez-de-silanes, Andrei Shleifer, Robert W. Vishny, Bernard Black, Bertyl G. Bylund, Francesco Denozza, Yoshikata Fukui, Zvi Griliches, Oliver Hart, Martin Hellwig, James Hines, Louis Kaplow, Raghu Rajan, Roberta Romano, Rolf Skog, Eddy Wymeersch, Luigi Zingales - Journal of Political Economy , 1998
"... This paper examines legal rules covering protection of corporate shareholders and creditors, the origin of these rules, and the qual-ity of their enforcement in 49 countries. The results show that common-law countries generally have the strongest, and French-civil-law countries the weakest, legal pr ..."
Abstract - Cited by 1530 (21 self) - Add to MetaCart
protections of investors, with German- and Scandinavian-civil-law countries located in the mid-dle. We also find that concentration of ownership of shares in the largest public companies is negatively related to investor protec-tions, consistent with the hypothesis that small, diversified share

TO BE A PUBLIC COMPANY OR NOT TO BE? by

by Arnoud W. A. Boot, Radhakrishnan Gopalan, Anjan V. Thakor , 2004
"... In this paper we analyze a publicly-traded firm’s decision to stay public or go private in a setting in which managerial autonomy from shareholder intervention affects the supply of productive inputs by management. With public ownership, the shareholder base of the firm is subject to stochastic shoc ..."
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In this paper we analyze a publicly-traded firm’s decision to stay public or go private in a setting in which managerial autonomy from shareholder intervention affects the supply of productive inputs by management. With public ownership, the shareholder base of the firm is subject to stochastic

A SAGE Publications Company

by Elizabeth Carruthers, Sage Publications India , 2006
"... Apart from any fair dealing for the purposes of research or private study, or criticism or review, as permitted under the Copyright, Designs and Patents Act, 1988, this publication may be reproduced, stored or transmitted, in any form or by any means, only with the prior permission in writing of the ..."
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Apart from any fair dealing for the purposes of research or private study, or criticism or review, as permitted under the Copyright, Designs and Patents Act, 1988, this publication may be reproduced, stored or transmitted, in any form or by any means, only with the prior permission in writing

Inferring Internet Denial-of-Service Activity

by David Moore, Geoffrey Voelker, Stefan Savage - In Proceedings of the 10th Usenix Security Symposium , 2001
"... In this paper, we seek to answer a simple question: "How prevalent are denial-of-service attacks in the Internet today?". Our motivation is to understand quantitatively the nature of the current threat as well as to enable longerterm analyses of trends and recurring patterns of attacks. We ..."
Abstract - Cited by 456 (12 self) - Add to MetaCart
observe more than 12,000 attacks against more than 5,000 distinct targets, ranging from well known ecommerce companies such as Amazon and Hotmail to small foreign ISPs and dial-up connections. We believe that our work is the only publically available data quantifying denial-of-service activity

Why Do Companies Go Public? - An Empirical Analysis

by Marco Pagano, Fabio Panetta, Luigi Zingales - Journal of Finance , 1997
"... This paper analyzes the determinants of initial public offerings (IPOs) in Italy. We compare the ex ante and the ex post characteristics of IPOs with those of a large sample of privately held companies. The likelihood of an IPO is positively related to the company's size and the industry's ..."
Abstract - Cited by 314 (14 self) - Add to MetaCart
This paper analyzes the determinants of initial public offerings (IPOs) in Italy. We compare the ex ante and the ex post characteristics of IPOs with those of a large sample of privately held companies. The likelihood of an IPO is positively related to the company's size and the industry

Capital structure determinants of Russian public companies

by Новые Исследования, Ilya Ivanov, Jel G
"... This paper investigates the determinants of capital structure choice of Russian public companies. The sample comprises 7 times more observations than any other known study of Russian firms. Significant influences on financial leverage are identified for the company’s profitability, tangibility of as ..."
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This paper investigates the determinants of capital structure choice of Russian public companies. The sample comprises 7 times more observations than any other known study of Russian firms. Significant influences on financial leverage are identified for the company’s profitability, tangibility

Social Disclosure and Cost of Equity in Public Companies in Brazil*

by Rodrigo De Souza Gonçalves, Otávio Ribeiro De Medeiros, Jorge Katsumi Niyama, Elionor Farah, Jreige Weffort
"... This study aims to analyze the relationship between the level of social disclosure and the cost of equity in public companies in Brazil. The hypothesis is that external social programs promoted or supported by a company increase the organization's reputation, compensate for externalities and br ..."
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This study aims to analyze the relationship between the level of social disclosure and the cost of equity in public companies in Brazil. The hypothesis is that external social programs promoted or supported by a company increase the organization's reputation, compensate for externalities

Development of Disclosure and Transparency as Legal Methods for the Supervision of Public Companies in the Republic of Slovenia

by Danila Djokić
"... As a rule, public companies in the Republic of Slovenia use a twotier system of corporate governance. The supervisory boards of such companies should execute the supervisory function by informing and disclosing to the shareholders the data regarding envisaged policies of corporate governance. The p ..."
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As a rule, public companies in the Republic of Slovenia use a twotier system of corporate governance. The supervisory boards of such companies should execute the supervisory function by informing and disclosing to the shareholders the data regarding envisaged policies of corporate governance
Results 1 - 10 of 11,953